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CG45000C | Capital Gains Manual: Companies and Groups of Companies: Groups of companies: contents

From HM Revenue & Customs · Capital Gains Manual

Contents22 entries

  1. CG45000PCapital Gains Manual: Companies and Groups of Companies: Groups of companies: Capital Gains Groups: general: Contents
  2. CG45100PCapital Gains Manual: Companies and Groups of Companies: Groups of companies: The capital gains definition of a group of companies: Contents
  3. CG45300PCapital Gains Manual: Companies and Groups of Companies: Groups of companies: No gain/no loss transfers in groups: Contents
  4. CG45400PCapital Gains Manual: Companies and Groups of Companies: Groups of companies: The degrouping charge: Contents
  5. CG45550PCapital Gains Manual: Companies and Groups of Companies: Groups of companies: Company reorganisations: Contents
  6. CG45900PCapital Gains Manual: Companies and Groups of Companies: Groups of companies: Groups: Particular Aspects: Contents
  7. CG46500PCapital Gains Manual: Companies and Groups of Companies: Groups of companies: Depreciatory transactions: Contents
  8. CG47000PCapital Gains Manual: Companies and Groups of Companies: Groups of companies: Restrictions on losses: introduction
  9. CG47020PCapital Gains Manual: Companies and Groups of Companies: Groups of companies: Anti-loss buying rules in Finance Act 2006: Contents
  10. CG47320PCapital Gains Manual: Companies and Groups of Companies: Groups of companies: Anti-gain buying rules in Finance Act 2006: Contents
  11. CG47400PCapital Gains Manual: Companies and Groups of Companies: Groups of companies: Loss streaming from Finance Act 2011: Contents
  12. CG47664Restrictions: pre-entry loss: time-apportionment: additional consideration
  13. CG47681Restrictions: pre-entry loss: anti-flooding rule for pooled assets
  14. CG47687Restrictions: pre-entry loss: anti-flooding rule for pooled assets
  15. CG47689Restrictions: pre-entry loss: anti-flooding rule for pooled assets
  16. CG47800Gains on assets held on entry into a group: pooled or merged assets
  17. CG47840Gains from which pre-entry losses are deductible: change in trade
  18. CG47941Groups to which loss set-off restrictions apply: connected groups
  19. CG48500PCapital Gains Manual: Companies and Groups of Companies: Groups of companies: Value shifting rule from Finance Act 2011: Contents
  20. CG46800PCapital Gains Manual: Companies and Groups of Companies: Groups of companies: Value shifting in groups before Finance Act 2011: Contents
  21. CG47520PCapital Gains Manual: Companies and Groups of Companies: Groups of companies: Loss restrictions before Finance Act 2011: Contents
  22. CG48200PCapital Gains Manual: Companies and Groups of Companies: Groups of companies: Gain buying rules, abolished in Finance Act 2006: Contents